Circulars

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

File No: F. No. 349/58/2017-GST

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

File No: F. No. 349/58/2017-GST

Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc

File No: F. No. 349/58/2017-GST

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

File No: F. No. 349/58/2017-GST

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]

File No: F. No. 354/320/2017 –TRU (Pt )

Issue related to classification and GST rate on Terracotta idols

File No: F. No. 354/320/2017 –TRU (Pt)

Clarification on taxability of custom milling of paddy.

File No: F. No. 354/263/2017-TRU

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

File No: F. No. 354/320/2017-TRU-Pt.1

Manual filing and processing of refund claims in respect of zero-rated supplies

File No: F. No. 349/169/2017-GST

Clarifications regarding applicability of GST and availability of ITC in respect of certain services

File No: F.No. 354/173/2017-TRU